Charity Rating Agencies. Dr. Rowena Sinclair, AUT University Workshop on NGO information developments Hamilton, 24 th May 2011
|
|
- Caroline York
- 8 years ago
- Views:
Transcription
1 Charity Rating Agencies Dr. Rowena Sinclair, AUT University Workshop on NGO information developments Hamilton, 24 th May 2011
2 Overview 1. Why is there a need for rating agencies? 2. What do rating agencies do? 3. Rating Agencies 4. Problems with current ratings 5. Possible Solution 6. Closing remark
3 Why is there a need for rating agencies?
4 Why is there a need for rating agencies? Most funders and donors don t have the resources needed to: Conduct due diligence; Establish specific performance criteria for funding; and Monitoring post grant performance. In most cases giving comes from the heart, i.e. given hopefully, rather than invested wisely.
5 What do rating agencies do? Ratings agencies provide a forum for donors to access information that may help them in their decision as to which charity to donate to. Rating agencies obtain and interpret accounting data and other information about charities and report their analysis, in the form of ratings, to help donors select among the many organisations soliciting contributions.
6 Rating Agencies Information Repository Organisations Guide Star (UK) Charity Commission (New Zealand) Charity Commission (England and Wales) Rating Agencies Better Business Bureau (BBB) Wise Giving Alliance (US) Charity Navigator (US)
7 GuideStar (UK) Focus on reporting basic information such as: How the charity spends its money; and The charity s activities and recent achievements. GuideStar is considered credible because: All relevant information is sourced from the charities annual reports. Additionally, charities have the opportunity to update and amend their information. Refer: page 2 Handout: The Variety Club Children s Charity (UK) vs. page 3-4 Handout: Charities Commission (NZ) pages 5-7 Handout: Charity Commission (England & Wales)
8 BBB Wise Giving Alliance (US) Does not rank charities but seeks to assist donors in making informed judgements about charities. Provides information on charities ; programmes, governance; fund raising; and financials. (refer H/O pp 8-9) Also evaluates charities based on twenty Standards for Charity Accountability. (refer H/O pp 10-11) Standards 6 & 7 relate to effectiveness Refer: page 8 Handout: Variety The Children s Charity of US Does not meet 2 standards i.e. Brown not Blue seal National Charity Seal programme: Charities pay yearly fee to display seal on their website and other information if they have met the Standards.
9 Charity Navigator (US) Numbers based rating system (zero to 4 stars) The information used to calculate ratios is obtained from the Charities IR990. Ratings on assessments of charities : 1A Organisational efficiency i.e. spending less than they raise and the financial health of charities. 1B Organisational capacity i.e. how long a charity can sustain its current programmes without generating new revenue. 2 Transparency and Accountability Refer: pp Handout: Variety the Children s Charity of St Louis
10 Problems with current ratings For rating agencies to be successful in comparing charities financial statements, they need a common conceptual reporting framework in which all charities operate. Up to now Agencies have focused on financial health in relation to outputs, i.e. efficiency, which can provide a narrow view of charities. Donors should investigate the charity s impact on the lives of their beneficiaries - which they are not doing. Problem with no outcomes data available from third parties (e.g. Charities Commission Annual Return) so need to get data from charity.
11 Example of Output focus problem Avon Product Foundation s breast cancer walks. Did not meet the BBB Wise Giving Alliance guideline of spending no more than 35% of donations on fund raising. Avon cut back on fund raising expenses and in 2002 dismissed the organisation that ran the walks on its behalf. Avon then became an accredited BBB charity However, charity donations from the walks fell from USD145 million in 2002 to USD27 million in If the rating agency had focused on outcomes rather than efficiency, potentially more beneficiaries lives would have been changed with the USD145 million compared with the USD27 million.
12 Possible solution CN2.0 Charity Navigator is looking at broadening their evaluation system beyond financial health to include accountability and outcomes Charity Navigator s future rating system considers that a social investor must: 1. Determine whether the charity is financial healthy (H/O pp. 12 & 15); 2. Review the charity s accountability and transparency practices (H/O pp. 14 & 16); 3. Assess the charity s ability to deliver social values i.e. change for the better their beneficiaries (H/O p. 16)
13 CN 2.0
14 CN 2.0
15 Closing remark All charitable givers must use their heads and get the facts, so that their hearts are not broken in the process of trying to help others. Ken Berger, CEO Charity Navigator (2/11/09)
16 QUESTIONS?
17 Additional slides? Other possible solutions: Social investing Standards Evaluation organisations Progress? US NZ
18 Possible Solution Social Investing Social investing seeks to create value for beneficiaries. In contrast to social investing, doing charity requires little work and provides great emotional rewards (Hunter, D. E. K. & Butz, S. (2009) Guide to Effective Social Investing, p. 7) Internationally legislation has been proposed that focuses on social value e.g.: UK: Public Services (Social Enterprise and Social Value) Bill proposes that all public sector contracts include provisions relating to social outcomes and social value. US: Nonprofit Sector and Community Solutions Act s4(f)(1)(a) proposes a study on how NFP & government can work together to achieve better community outcomes.
19 Possible Solution Standards New Zealand NZICA (2007) Service Performance Reporting. Technical Practice Aid No. 9 UK New Philanthropy Capital (2010) The little blue book: Charity effectiveness grading grid USA Hunter, D. E. K. & Butz, S. (2009) Guide to Effective Social Investing (available at Rating tool with 26 weighted questions
20 Possible Solution: Evaluation Organisations New Philanthropy Capital (UK) ( ) For a fee help charities decide what to measure, how to measure it and how to analyse and communicate the data. GuideStar Data Services: (UK) ( For a fee provides market analyses and peer benchmarking for charities. Alliance for Effective Social Investing ( Aim is to drive more funds to high performing NFPs by helping donors adopt sound social investing by use of rating tool. Globalgiving ( Evaluate projects to ensure significant social impact The South African Social Investment Exchange ( Carefully select projects that provide a social return Social Impact Analysts Association: Being developed
21 United States: Progress? Johns Hopkins University 2010 survey of Nonprofits shows that 85% of participants measured programme effectiveness. New Zealand: NZICA s 2010 winner of Best Annual NFP Report Agriculture ITO s report focused on outcomes reporting CAG (2008) The Auditor-General s observations on the quality of performance reporting poor quality of non-financial performance reporting CAG (2010) Performance audits from 2008: Follow-up report: Satisfied with the responses to the findings of the 2008 report.
22 Progress (con-t)? New Zealand (con-t) CAG (2010) Department of Internal Affairs: Administration of two grant schemes, Performance audit report, p. 30: Lottery Grants scheme at first stages of implementing a new outcomes framework. OCVS (2010) Code of Funding Practice Criterion 7.1 The funding agreement must identify the outcomes and expectations for the activities covered by the agreement. The Treasury (2010) Preparing the Statement of Intent: Guidance and Requirements for Crown Entities: Impacts, outcomes and objectives (para 3.4) must be part of Statement of Intent.
AUDITOR-GENERAL S AUDITING STANDARD 4 (REVISED) THE AUDIT OF SERVICE PERFORMANCE REPORTS. Contents
AUDITOR-GENERAL S AUDITING STANDARD 4 (REVISED) THE AUDIT OF SERVICE PERFORMANCE REPORTS Contents Page Introduction 3-8301 Scope of this Statement 3-8301 Application 3-8303 Objectives 3-8304 Definitions
More informationCompliance Toolkit. Protecting Charities from Harm. Chapter 2: Due Diligence, Monitoring and Verification of End Use of Charitable Funds SUMMARY
Compliance Compliance Toolkit Protecting Charities from Harm Chapter 2: Due Diligence, Monitoring and Verification of End Use of Charitable Funds SUMMARY The Charity Commission The Charity Commission is
More informationCIPFA\Charities & Social Enterprises Panel Newsletter
CIPFA\Charities & Social Enterprises Panel Newsletter Number 19 Winter 2012 Welcome to the nineteenth issue of the newsletter for CIPFA members and others working in or with the charity and social enterprise
More informationTrust Charitable Funds and Strategy - A Guide to summarising the Working Principle
Trust Charitable Funds and Strategy Council of Governors Meeting July 2012 Title: Trust Charitable Funds and Strategy Prepared By: Presented By: Main aim: Recommendations: Russ Pearce Director of Marketing
More informationA Guide to Great Giving
A Guide to Great Giving For the last three years, #GivingTuesday has challenged individuals and communities to make the world a better place through generosity. The simple act of giving not only helps
More informationUnderstanding Nonprofit Financials
Understanding Nonprofit Financials The Basics Before you recommend a grant, consider reviewing the nonprofit s financials. Financials are easy to access in many cases, and they contain a host of insights
More information1. Trustees annual report
1. Trustees annual report Accounting and reporting by charities Overview and the purpose of the trustees annual report 1.1. The primary purpose of the trustees annual report (the report) is to ensure that
More information2014 GuideStar Annual Report
2014 GuideStar Annual Report Our mission: to revolutionize philanthropy and nonprofit practice by providing information that advances transparency, enables users to make better decisions, and encourages
More informationA THREE YEAR STRATEGY TO SUPPORT OUR NATION S CHARITY AND SOCIAL ENTERPRISE LEADERS
A THREE YEAR STRATEGY TO SUPPORT OUR NATION S CHARITY AND SOCIAL ENTERPRISE LEADERS Our generation of charity and social enterprise leaders is truly world-leading. You help make Britain great. You are
More informationGuidelines for applicants
Funding for the development of products for the prevention, diagnosis and treatment of neglected and poverty related diseases 19 October 2015 Guidelines for applicants Please structure your application
More informationUpdate on Accounting Requirements for Registered Charities. October 2014
Update on Accounting Requirements for Registered Charities October 2014 1 Topics New framework legal and accounting Feedback from consultation The reporting entity Overview of simple format reporting standards
More informationAccountability, Compliance and Transparency: Best Practices for Todays Nonprofits
Accountability, Compliance and Transparency: Best Practices for Todays Nonprofits Seth Perlman Senior Partner, Perlman and Perlman LLP Art Taylor President & CEO, BBB Wise Giving Alliance Senny Boone DMANF
More informationVeteran Charity Fraud. Al Tompkins-Poynter March 2012 /Boston
Veteran Charity Fraud Al Tompkins-Poynter March 2012 /Boston Failing Grades Half of the 39 veteran charities rated by the American Institute of Philanthropy in May 2011 got a grade of F The F Class -American
More informationReview of Allia s charitable bonds
Review of Allia s charitable bonds September 2011 Sarah Hedley Iona Joy www.philanthropycapital.org Review of Allia s charitable bonds Contents Contents Contents...2 Introduction...3 About this report...3
More informationMississippi s Nonprofit Management Certification Program
Mississippi s Nonprofit Management Certification Program A History of Excellence in Action Excellence in Action (EIA) is based on the Mississippi Center for Nonprofits Principles and Practices for Nonprofit
More informationRating. An Assessment of Organizations and Publications That Rate/Rank Charitable Nonprofit Organizations
Rating the Raters An Assessment of Organizations and Publications That Rate/Rank Charitable Nonprofit Organizations This report was developed for the benefit of donors and charitable nonpro f i t o rganizations
More informationNGO self-regulation: enforcing and balancing accountability. Robert Lloyd and Lucy de las Casas
NGO self-regulation: enforcing and balancing accountability Robert Lloyd and Lucy de las Casas Increasing visibility and increasing criticism, among other factors, have led to growing pressure on NGOs
More informationOnline Resources for Nonprofits Compiled by The Community Tax Law Project January 2010
Online Resources for Nonprofits Compiled by The Community Tax Law Project January 2010 Note: An asterisk (*) next to an entry indicates the organization has offices located in the Greater Richmond, Virginia
More informationSocial Return on Investment. an introduction
Social Return on Investment an introduction SROI an introduction in association with 1 Introduction Social Return on Investment (SROI) is an innovative way to measure and account for the value you create
More informationCharity Conference Speakers
Tuesday 10 June 2014: Main s Main - 9:35am Presentation Improving the landscape for Voluntary, Community and Social Enterprise sector in public services commissioning Michael O Toole, Crown Representative
More informationFIBE 2009: Impact of Research. Stephen Watson AACSB International
FIBE 2009: Impact of Research Stephen Watson AACSB International AACSB International Founded in 1916 by leading US business schools as a forum for management education Now has 559 accredited business schools
More informationDear Charitable Organization Leader,
8 Dear Charitable Organization Leader, Ohio s charitable organizations do great work every day by lending a helping hand to fellow Ohioans who are struggling. The ability of charities to deliver vital
More informationCharitable Trusts Transfers
Charitable Trusts Transfers Why not consider your local community foundation to be a safe haven for your charitable trust? Over the past 10 years community foundations have provided a safe haven for over
More informationHow Do I Start A Nonprofit?
Arizona State University Lodestar Center for Philanthropy and Nonprofit Innovation Frequently Asked Question How Do I Start A Nonprofit? The rules governing nonprofit organizations are created by the federal
More informationAG ISA (NZ) 320 THE AUDITOR-GENERAL S STATEMENT ON MATERIALITY IN PLANNING AND PERFORMING AN ANNUAL AUDIT. Contents
AG ISA (NZ) 320 THE AUDITOR-GENERAL S STATEMENT ON MATERIALITY IN PLANNING AND PERFORMING AN ANNUAL AUDIT Contents Page Introduction 3-3001 Scope of this Statement 3-3001 Application 3-3001 Objective 3-3001
More informationThe Access Project: Fundraising Manager
The Access Project: Fundraising Manager Job Title Department / Team Reporting to Job Location Start date Hours Salary Closing date for applications Fundraising Manager The Access Project Director Bastion
More informationChapter 8 Charitable giving
The UK Voluntary Sector Almanac 2006 Charitable giving Chapter 8 Charitable giving Highlights Charitable giving by individuals was estimated to be worth 8.2 billion in 2004/05. The average monthly donation
More informationCHARITABLE GIVING; IT MAKES A DIFFERENCE. Oregon Attorney General s Nonprofit Profiles, 2006 DEPARTMENT OF JUSTICE CHARITABLE ACTIVITIES SECTION
HARDY MYERS Attorney General PETER D. SHEPHERD Deputy Attorney General CHARITABLE GIVING; IT MAKES A DIFFERENCE Oregon Attorney General s nprofit Profiles, 2006 DEPARTMENT OF JUSTICE CHARITABLE ACTIVITIES
More informationDifferent nonprofits devote different
Is Grant Proposal Writing a Fundraising Expense? by Mark A. Hager Editors Note: Detailed information on nonprofit organizations and their finances has never been more readily available. Nonprofit organizations
More informationThe Code of Good Impact Practice. June 2013
The Code of Good Impact Practice June 2013 Inspiring Impact The Code of Good Impact Practice has been developed through a sector-wide public consultation and the input of a working group of 17 organisations
More informationCommunity Investment Strategy
Community Investment Strategy Introduction Sanctuary Group is one of the largest providers of housing and care services in the UK. We are a not-for-profit organisation and reinvest our surplus income into
More informationNONPROFIT ORGANIZATION RESOURCES
NONPROFIT ORGANIZATION RESOURCES The enclosed listing of nonprofit organization resources has been compiled as a consumer service by the Office of the Attorney General. It is not intended to represent
More informationFIDUCIARY ADVISORY SERVICES
FIDUCIARY ADVISORY SERVICES Comprehensive investment oversight for charities and non-profit organizations Boards of Directors have the opportunity to make a difference in how charities fulfill their missions.
More informationSFT F15 Develop and implement a plan for direct response fundraising
Develop and implement a plan for direct response fundraising Overview This standard is about fundraising through direct response channels. You will need to plan your approach to achieve the fundraising
More informationnonprofit agendas Nonprofit watchdogs Who are they and what are they looking for?
nonprofit agendas APRIL/MAY 2008 Nonprofit watchdogs Who are they and what are they looking for? Be reasonable Procedures, documentation essential when setting compensation Internal vs. year end financial
More informationHelping to overcome problem debt
Helping to overcome The challenge ahead New challenges New solutions Our strategy As the debt landscape changes and client needs evolve, we plan to react to the emerging issues that people in financial
More informationStatement of Values and Code of Ethics for Nonprofit and Philanthropic Organizations
Statement of Values and Code of Ethics for Nonprofit and Philanthropic Organizations This document was drafted by a special taskforce of the INDEPENDENT SECTOR Ethics and Accountability Committee, distributed
More informationmydroplet strategic plan 2014-2016
mydroplet strategic plan 2014-2016 our vision a world where everyone is inspired to give to charity our mission to grow a community of active donors whose collective efforts turn small donations into big
More informationNEW ZEALAND MOUNTAIN SAFETY COUNCIL BUSINESS PLAN
NEW ZEALAND MOUNTAIN SAFETY COUNCIL BUSINESS PLAN NZ Mountain Safety Council Business Plan 2011 2012 This business plan should be read in conjunction with the MSC constitution, the developing 2011 2016
More informationEmploying a Fundraising Consultant
Employing a Fundraising Consultant by Maggie Taylor This document gives charities some background on issues to consider when thinking about using a fundraising consultant. What is a fundraising consultant?
More informationBefore Giving to a Charity
Before Giving to a Charity Federal Trade Commission consumer.ftc.gov If you re considering a request for a donation to a charity, do some research before you give. By finding out as much as you can about
More informationIMA ANNUAL CONFERENCE 2014
IMA ANNUAL CONFERENCE 2014 The Oxford Hotel, Oxford 12 th & 13 th May 2014 Conference sponsored by IMA ANNUAL CONFERENCE 2014 The Oxford Hotel, Oxford 12 th & 13 th May 2014 The new framework for money
More informationASU Lodestar Center for Philanthropy & Nonprofit Innovation. copeofthe. nonprofitsector. southern arizona edition
ASU Lodestar Center for Philanthropy & Nonprofit Innovation copeofthe nonprofitsector southern arizona edition Spring 2012 at a glance outhernarizonanonprofits Pima, Cochise and Santa Cruz counties Southern
More informationFlintshire Community Endowment Fund Where philanthropy meets community
Flintshire Community Endowment Fund Where philanthropy meets community www.cfiw.org.uk 02920 379 580 info@cfiw.org.uk A Fund for Flintshire at the The Community Foundation in Wales Registered Charity 1074655
More informationGifts-in-Kind Donations: How they can be used to deceive
Gifts-in-Kind Donations: How they can be used to deceive What are gifts-in-kind donations? Gifts-in-kind (GIK) are noncash donations made to a charity. Common examples of GIK are food, clothing, prescription
More informationCORPORATE SOCIAL INVESTMENT POLICY
UCL COMPANY (PTY) LTD CORPORATE SOCIAL INVESTMENT POLICY GROUP GUIDELINES ALL OPERATING DIVISIONS AND SUBSIDIARIES DATE OF IMPLEMENTATION: DATE SIGNED BY GENERAL MANAGER CHIEF EXECUTIVE OFFICER DATE C:\Users\loves\Documents\Corporate
More informationIllinois Nonprofit Principles and Best Practices
Non-Profit Org. U.S. Postage PAID Chicago, IL Permit No.5332 Illinois Nonprofit Principles and Best Practices Preserving the Public Trust Initiative Updated in 2008 Preserving the Public Trust Initiative
More informationInternal Controls and Financial Accountability for Not-for-Profit Boards
Internal Controls and Financial Accountability for Not-for-Profit Boards Attorney General ANDREW CUOMO Charities Bureau 120 Broadway New York, NY 10271 (212) 416-8401 www.oag.state.ny.us/charities/charities.html
More informationNOT FOR PROFIT FINANCIAL REPORTING GUIDE
NOT FOR PROFIT FINANCIAL REPORTING GUIDE New Zealand Institute of Chartered Accountants This document is copyright. Apart from any fair dealing for the purpose of private study, research, criticism, or
More informationHOSPICE ACCOUNTS Analysis of the accounts of UK independent voluntary hospices for the year ended 31 March 2013
Sponsored by chartered accountants & tax advisers Analysis of the accounts of UK independent voluntary hospices for the year ended 31 March 2013 Contents Introduction 3 Definitions and scope 4 Overall
More informationCHARITIES SORP (FRS 102)
CHARITIES SORP (FRS 102) Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable
More informationCHARITIES SORP (FRSSE)
CHARITIES SORP (FRSSE) Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard for
More informationHow Your Board Can Help Build Your Bank Account
How Your Board Can Help Build Linda Lysakowski, ACFRE Agenda The role of the board How board members can tell your story The board s role in fundraising Why boards don t want to fundraise Ways the board
More informationYou Get What You Pay For
This paper was prepared for the course Corporate Social Responsibility taught by Professor Peter Gourevitch in the winter quarter 2011 at the School of International Relations and Pacific Studies of the
More informationOffice of the Regulator of Community Interest Companies: information and guidance notes. Chapter 9: Corporate Governance MARCH 2013
Office of the Regulator of Community Interest Companies: information and guidance notes Chapter 9: Corporate Governance MARCH 2013 Contents 9.1. Role of Directors and Members...3 9.1.1. Corporate Governance
More informationReceptionist/Administrator. Job Pack March 2016
Receptionist/Administrator Job Pack March 2016 Dear Applicant Re: Receptionist/Administrator Thank you for applying for the above position. Please find enclosed the following: Job Description including
More informationRunning head: IMPACT OF BUSINESS EDUCATION IN NGO CEOs 1. IMPACT OF BUSINESS EDUCATION IN NGO CEOs. Cris Bravo. University of San Diego
Running head: IMPACT OF BUSINESS EDUCATION IN NGO CEOs 1 IMPACT OF BUSINESS EDUCATION IN NGO CEOs Cris Bravo University of San Diego IMPACT OF BUSINESS EDUCATION IN NGO CEOs 2 Statement of the Problem
More informationMLD-401M - Financial Management in Public and Nonprofit Organizations
MLD-401M - Financial Management in Public and Nonprofit Organizations Kennedy School of Government - Harvard University Fall 2015 Domain: Finance Method: Financial Management Professor: Ann Thornburg Belfer
More informationFacts About the American Cancer Society
Facts About the American Cancer Society About your American Cancer Society The American Cancer Society is the nationwide, community-based voluntary health organization dedicated to eliminating cancer as
More informationEthical Leadership By Jane A. Van Buren, Noonmark Nonprofit Services
Ethical Leadership By Jane A. Van Buren, Noonmark Nonprofit Services This brief paper explores the meaning of ethical leadership on a practical level in nonprofit organizations. We will also discuss the
More informationCouncil of Australian Governments
Council of Australian Governments REGULATORY IMPACT ASSESSMENT OF POTENTIAL DUPLICATION OF GOVERNANCE AND REPORTING STANDARDS FOR CHARITIES January 2013 1 P a g e MAKING A SUBMISSION This consultation
More informationCharities Bill 2013 and the Charities (Consequential Amendments and Transitional Provisions) Bill 2013
3 May 2013 Manager Philanthropy and Exemptions Unit Indirect, Philanthropy and Resource Tax Division The Treasury Langton Crescent PARKES ACT 2600 By email: charities@treasury.gov.au Dear Treasury Charities
More informationQuality Assurance in New Zealand
Quality assurance in New Zealand ASEM Peer Learning Activity February 2015 Click to edit Master title style Eve McMahon New Zealand Qualifications Authority The New Zealand tertiary education context Population
More informationSouth Africa Early Childhood Care and Education (ECCE) programmes
IBE/2006/EFA/GMR/CP/78 Country profile prepared for the Education for All Global Monitoring Report 2007 Strong Foundations: Early Childhood Care and Education South Africa Early Childhood Care and Education
More informationPROCUREMENT STRATEGY. Charity number SC004401
Charity number SC004401 PROCUREMENT STRATEGY 1.PURPOSE... 2 2.OUR ROLE... 2 3. STRATEGIC VISION... 2 4.SPEND DATA... 3 5. ROAD MAP... 4 6. STRATEGIC INTENT... 4 7. OBJECTIVES... 5 7.1 Efficiency Objectives...
More informationAchieving consistent and high quality Debt Advice. An approach to Standards and Quality Assurance for the debt advice sector
Achieving consistent and high quality Debt Advice An approach to Standards and Quality Assurance for the debt advice sector December 2012 This consultation document can be found on the Money Advice Service
More informationSocial Return on Investment for social investing
Social Return on Investment for social investing How investors can use SROI to achieve better results SROI for social investing in association with Background Social investment is about investment made
More informationForeign Account Tax Compliance Act (FATCA)
Foreign Account Tax Compliance Act (FATCA) GUIDANCE NOTES: APPLICATION OF FATCA TO COLLECTIVE INVESTMENT VEHICLES Issued by Inland Revenue, New Zealand 30 July 2014 Version 1.0 Please direct all comments
More informationPAYROLL GIVING AN IMPLEMENTATION GUIDE FOR EMPLOYERS D E C E M B E R 2 0 1 1. Payroll giving is the way New Zealanders can give through their pay
PAYROLL GIVING AN IMPLEMENTATION GUIDE FOR EMPLOYERS D E C E M B E R 2 0 1 1 E A R L Y A D O P T E R E N G A G E M E N T G R O U P Payroll giving is the way New Zealanders can give through their pay 1
More informationTHE ROMANIAN CHALLENGE APPEAL TRUSTEES' REPORT AND UNAUDITED ACCOUNTS FOR THE YEAR ENDED 30 JUNE 2014
Charity Registration No. 1011397 THE ROMANIAN CHALLENGE APPEAL TRUSTEES' REPORT AND UNAUDITED ACCOUNTS LEGAL AND ADMINISTRATIVE INFORMATION Trustees Mr Nigel. J Squibb Ms Sally. E Solomon Rev. Fr. Wilton
More informationCharity reporting and accounting: the essentials
Charity reporting and accounting: the essentials January 2013 Contents 1. The accounting framework at a glance 2 2. Introduction 4 3. Preparing the trustees annual report and the accounts 7 4. Specific
More informationDomestic Violence Protection Services Agency
Domestic Violence Protection Services Agency General Information Contact Information Nonprofit Domestic Violence Protection Services Agency Address PO Box 414839 Kansas City, MO 64141 Phone (816) 564-0700
More informationReview of How Voluntary and Community Groups Function in the District
Rochford District Council January 2013 Final Report of the Project Team as approved by the Review Committee Review of How Voluntary and Community Groups Function in the District www.rochford.gov.uk 1 Index
More informationHLB North America Tax Conference NFP Update - November 20, 2013. Lynn O Marra, Esquire
HLB North America Tax Conference NFP Update - November 20, 2013 Lynn O Marra, Esquire Agenda Nonproft Facts IRS 2013 Exempt Organization Workplan Major Challenges Facing Nonprofits Focus Areas for Nonprofit
More informationOur Mission To be the Agency Most Valued by Those Who Most Value Brands David Ogilvy
Our Mission To be the Agency Most Valued by Those Who Most Value Brands David Ogilvy CSR and Brand Management Which Role can CSR Play in Delivering your Brand Promise? The Link between Brand Management
More informationConfederation Membership of International and National Codes and Charters
Confederation ship of International and National Codes and s Oxfam Affiliate America Signatory of: the Better Business Bureau s Wise Giving Alliance and meets their high standards of of: InterAction Private
More informationThe Need for Assistance
The Need for Assistance The Charities Act, together with the Statement of Recommended Practice, have led to a substantial overhaul of the financial control and reporting requirements of charities. All
More informationThe Manifesto of the ACC Futures Coalition
The Manifesto of the ACC Futures Coalition Introduction The ACC Futures Coalition consists of community groups, academics, organisations representing people who need support from ACC, health treatment
More informationGeneral Ledger Coding Training 2/8/2014. Welcome to the General Ledger Coding Training. Please click the button to begin the training.
Welcome to the General Ledger Coding Training. Please click the button to begin the training. 1 Navigating this presentation. This presentation contains audio. If you cannot hear the audio, please turn
More informationDo you know how your grants are being used?
Do you know how your grants are being used? Complying with the law and regulation of churches Stewardship Briefing Paper Stewardship, 1 Lamb s Passage, London EC1Y 8AB t: 020 8502 5600 e: enquiries@stewardship.org.uk
More informationCREW Philadelphia Philanthropic Partner Application General Information, Application & Instructions GENERAL INFORMATION
CREW Philadelphia Philanthropic Partner Application General Information, Application & Instructions GENERAL INFORMATION CREW Philadelphia (crewphiladelphia.org) CREW Philadelphia provides opportunities
More informationFunctional Allocation of Expenses for Not-for-Profits. Lucas LaChance, CPA, CIA 214.461.1475 llachance@lgt cpa.com
Functional Allocation of Expenses for Not-for-Profits Lucas LaChance, CPA, CIA 214.461.1475 llachance@lgt cpa.com Topics Why do we have to do this? Defining functional expenses Allocating expenses and
More informationJersey: for Trusts. Jersey s finance industry provides the highest standards of administration for trust structure
Jersey: for Trusts Jersey s finance industry provides the highest standards of administration for trust structure Jersey for Trusts Jersey A leading international financial centre Jersey is a leading international
More informationUnited States of America No. 2 (2013)
United States of America No. 2 (2013) Exchange of Notes between the Government of the United Kingdom of Great Britain and Northern Ireland and the Government of the United States of America Updating and
More informationPlease staple bank deposit here NOTES ON DONATION APPLICATIONS (AND PAYMENT OF)
PART 1 Please staple bank deposit here THE HEART OF COMMUNITY FUNDING NOTES ON DONATION APPLICATIONS (AND PAYMENT OF) 1. You can t apply for things you will have bought, or events which will have passed,
More informationA Review of the Plan UK Business Opportunity
Plan UK Bringing clarity, control and confidence to a fast growing international children s charity About Plan UK The issues Plan UK, generating over 50 million a year through 114,000 individual and corporate
More informationEngineering support for life
Engineering support for life Contents IET Connect 3 Introduction.... 3 Expert advice.... 4 Care and disability.... 5 Introduction Employment and education.... 6 Legal advice.... 7 A Trustee... 8 A Local
More informationYou will have a considerable level of operational responsibility in a managerial role of the Supporter Care team.
Job Description Job title Reporting to Responsible for line managing Salary Directorate Hours of work Located at Type of contract Budgetary responsibility and accountability Supporter Care Manager Head
More informationSetting up a Charity
Setting up a Charity A guide for individuals and groups Updated: May2015 Introduction If you wish to establish or operate a charity in Ireland there are a number of steps you must take. All charities must
More informationValuation Assurance for Alternative Investments
The KPMG iradar Valuation Assurance Service Global Contacts Valuation Assurance for Alternative Investments Tom Brown KPMG in the UK T: +44 20 76942011 E: tom.brown@kpmg.co.uk Frank Gannon KPMG in Ireland
More informationHow to Measure and Report Social Impact
How to Measure and Report Social Impact A Guide for investees The Social Investment Business Group January 2014 Table of contents Introduction: The Development, Uses and Principles of Social Impact Measurement
More informationGrant & Online Donor Readiness
Coming Attractions February 16 11:30 am* NGPA Webinar: Basics of Researching Federal Grants with U.S. Senator Harry Reid s Staff (Disclaimer) 50% Off for ANN Members February 23 9:00 am** ANN Google Grant
More informationSetting up an American 501 (c)(3) Non-profit Organisation. www.chapel-york.com
Setting up an American 501 (c)(3) Non-profit Organisation www.chapel-york.com Why Fundraise from America? Americans inside & outside the USA expect to be asked to donate to charity. US Grant making Foundations
More informationChallenges with Fair Value Measurements for Not-for-Profits
Challenges with Fair Value Measurements for Not-for-Profits A Web Event November 1, 2011 Administrative Notes If you encounter any technical difficulties (e.g., audio issues) during this event please take
More informationEstablishing and operating HEA accredited provision policy
Page 1 of 13 Establishing and operating HEA accredited provision policy 1. Introduction The Higher Education Academy (HEA) accredits initial and continuing professional development provision delivered
More informationGuidance for companies, trusts and partnerships on completing a self-certification form
Guidance for companies, trusts and partnerships on completing a self-certification form In order to combat tax evasion by both individuals and businesses, the UK and many other countries have entered into
More informationNonprofit Governance and Accountability
Nonprofit Governance and Accountability by Lester M. Salamon and Stephanie L. Geller The Johns Hopkins Nonprofit Listening Post Project Communiqué No. 4 October 2005 A joint project of the Center for
More informationHow To Give To Hospice Waikato
Hospice Waikato s Guide to Payroll Giving Give as you earn Introduction to Payroll Giving During November, employers throughout the country received information about the new voluntary payroll giving scheme,
More informationEffects of watchdog organizations on the social capital market
This chapter examines the effects that watchdog agency evaluations of nonprofit organizations have on private donations. 1 Effects of watchdog organizations on the social capital market Jordan E. Silvergleid
More informationScoping Study for a National Not-for-profit Regulator
22 February 2011 The Manager Philanthropy and Exemptions Unit Personal and Retirement Income Division The Treasury Langton Crescent PARKES ACT 2600 By email: NFPReform@treasury.gov.au Dear Sir/Madam Introduction
More information